Instructions For Schedule A (Form 990 Or 990-Ez)

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expenditure test of section 501(h). The

Awarding scholarships to individuals.

for monitoring and enforcing new or

expenditure test generally permits

existing easements during the tax year.

higher limits for lobbying expenditures

7. Identify all easements on

Line 3b. Section 403(b) annuity plan.

than allowed under the substantial part

buildings or structures acquired after

Indicate whether the organization has a

test. Electing public charities are

August 17, 2006, and show if each

section 403(b) annuity plan available for

subject to the lobbying expenditure

easement meets the requirements of

its employees.

definitions of section 4911, which are

section 170(h)(4)(B).

generally more liberal than the

Line 3c. Conservation easements.

definitions under the substantial part

Line 3d. Answer “Yes” if the

Answer “Yes” if the organization

test. Section 4911 applies only to public

organization provides any of the

received or held one or more

charities that made a valid section

following types of credit counseling and/

conservation easements during the

501(h) election by filing Form 5768,

or debt management activities:

year. In general, an easement is an

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Election/Revocation of Election by an

Educating and/or counseling

interest in the land of another. A

Eligible Section 501(c)(3) Organization

consumers, in person, in writing, or

conservation easement is an interest in

To Make Expenditures To Influence

using electronic means;

the land of another for purposes that

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Legislation.

Helping consumers consolidate

include environmental protection; the

debts;

preservation of open space; or the

Electing public charities. If the

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Negotiating with creditors on behalf

preservation of property for historic,

organization is an electing public

of consumers to lower interest rates,

educational, or recreational purposes.

charity, it must complete Part VI-A of

waive fees, adjust balances, or restore

this form.

For more information see Notice

acceptable credit ratings;

2004-41, 2004-28 I.R.B. 31.

Nonelecting public charities. If

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Offering, selling, or managing debt

the organization checked “Yes” but is

Attached schedule. If “Yes,” the

and/or loan consolidation services and

not an electing public charity, it must

organization must attach a schedule

programs or down payment assistance

complete Part VI-B and attach a

that includes the following information.

services;

statement giving a detailed description

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1. The number of easements held at

Acting as an escrow agent for

of the organization’s lobbying activities.

the beginning of the year, the acreage

debtors; or

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All charities, both electing and

of these easements and the number of

Participating in creditor Fair Share

nonelecting, are absolutely

states where the easements are

arrangements.

prohibited from intervening in a

located.

CAUTION

Line 4a. Answer “Yes” if the

political campaign for or against any

2. The number of easements and

organization is a sponsoring

candidate for an elective public office. If

the acreage of these easements that

organization under section 4966(d)(1)

a charity does intervene in a political

the organization received or acquired

that maintains one or more donor

campaign, it will lose both its

during the year.

advised funds as described in section

tax-exempt status and its eligibility to

3. The number of easements

4966(d)(2).

receive tax-deductible charitable

modified, sold, transferred, released, or

contributions. Both the organization and

terminated during the year and the

A sponsoring organization is any

its managers are subject to the tax on

acreage of these easements. For each

organization which:

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political expenditures under section

easement, explain the reason for the

Is described in section 170(c), except

4955.

modification, sale, transfer, release or

for governmental organizations

termination. Also, identify the recipient

described in section 170(c)(1) or (2)(A);

Line 2. See Part IV, Definitions, for the

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(if any), and show if the recipient was a

Is not a private foundation as defined

meaning of the term family member.

qualified organization (as defined in

in section 509(a); and

Lines 2a through 2e. These lines

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section 170(h)(3) and the related

Maintains one or more donor advised

apply to both sides of a listed

regulations at the time of transfer).

funds.

transaction. Reporting is required, for

4. Show the number of easements

example, whether the exempt

Under section 4966(d)(2), a donor

held for each of the following

organization is a payer or payee, buyer

advised fund is a fund or account:

categories:

or seller, lender or borrower.

1. That is separately identified by

a. Easements on buildings or

Line 2d. Compensation or

reference to contributions of a donor or

structures;

repayment. If the only compensation

donors;

b. Easements that encumber a golf

or repayment relates to amounts the

2. That is owned and controlled by a

course or portions of a golf course;

organization reported in Part V-A of

sponsoring organization; and

c. Easements within or adjacent to

Form 990, or Part IV of Form 990-EZ,

3. For which the donor or donor

residential developments and housing

check “Yes” and write “See Part V-A,

advisor has or reasonably expects to

subdivisions, including easements

Form 990,” or “See Part IV of Form

have advisory privileges in the

related to the development of property;

990-EZ,” on the dotted line to the left of

distribution or investment of amounts

and

the entry space.

held in the donor advised funds or

d. Conservation easements that

Line 3a. Scholarships, etc. The term

accounts because of the donor’s status

were acquired in a transaction

as a donor.

qualify in line 3a means that

described under Purchase of Real

organizations or individuals will use the

Property from Charitable Organizations

A donor advisor is any person

funds the organization provides for

in Notice 2004-41 and if the

appointed or designated by a donor to

charitable purposes described in

organization acquired any such

advise a sponsoring organization on the

sections 170(c)(1) and 170(c)(2).

easements during the year.

distribution or investment of amounts

The term qualify also means that

5. The number of easements and

held in the donor’s fund or account.

individual recipients belong to a

the acreage of these easements that

Exception. A donor advised fund

charitable class and the payments are

were monitored by physical inspection

does not include any fund or account:

or other means during the tax year.

to aid them. Examples include:

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Helping the aged poor;

6. Total staff hours and a list of

1. That makes distributions only to a

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Training teachers and social workers

expenses devoted to (legal fees,

single identified organization or

from underdeveloped countries; and

portion of staff salaries, etc.) incurred

governmental entity, or

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Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 3

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